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Accrued Liabilities

12 Months Ended

Dec. 31, 2025

Accrued Liabilities

Accrued Liabilities

8. Accrued Liabilities

Accrued liabilities consist of the following (in thousands):

​	​	​	​	​	​	​
​	​	As of December 31,
​	​	2025		​	2024
Marketing Funds (a)	​	$	26,427	​	$	27,995
Accrued payroll and related employee costs	​	​	12,448	​	​	15,444
Accrued taxes	​	​	1,566	​	​	2,153
Accrued professional fees	​	​	1,655	​	​	960
Settlements payable (b)	​	​	55,167	​	​	60,410
Other	​	​	3,664	​	​	3,897
​	​	$	100,927	​	$	110,859

(a) Consists primarily of liabilities recognized to reflect the contractual restriction that all funds collected in the Marketing Funds must be spent for designated purposes. See Note 2, Summary of Significant Accounting Policies, for additional information.

(b) Represents the settlement payable as part of the settlements of certain industry class-action lawsuits and other legal settlements. Settlement payables that are transacted in Canadian dollars have been translated into U.S. dollars at the balance sheet date. During the fourth quarter of 2025, the court approved the Canadian Settlement Amount thereby relieving the associated settlement payable. See Note 13, Commitments and Contingencies, for additional information.

​

The following table presents a rollforward of the liability as related to the restructuring activities, which are in “Accrued payroll and related employee costs” in the table above (in thousands):

​

​	​	​	​
Balance January 1, 2023	​	$	3,631
Severance and other related expenses	​	​	4,211
Cash payments and other	​	​	(5,220)
Balance December 31, 2023 (a)	​	​	2,622
Severance and other related expenses	​	​	1,268
Cash payments and other	​	​	(2,497)
Balance December 31, 2024 (b)	​	​	1,393
Severance and other related expenses	​	​	2,591
Cash payments and other	​	​	(2,663)
Balance, December 31, 2025 (c)	​	$	1,321

(a) Includes $2.6 million related to the Reorganization that occurred in the third quarter of 2023. See Note 2, Summary of Significant Accounting Policies, for additional information.

(b) Includes $1.1 million related to the restructuring that occurred in the fourth quarter of 2024 and $0.3 million related to the Reorganization that occurred in the third quarter of 2023. See Note 2, Summary of Significant Accounting Policies for additional information.

(c) Includes $1.3 million related to a restructuring that occurred in 2025. See Note 2, Summary of Significant Accounting Policies for additional information.

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The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period.

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